(a) A county sales tax levied under this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business, and the tax shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522.
Section: Previous 26-74-205 26-74-206 26-74-207 26-74-208 26-74-209 26-74-210 26-74-211 26-74-212 26-74-213 26-74-214 26-74-215 26-74-216 26-74-217 26-74-218 26-74-219 NextLast modified: November 15, 2016